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Invoice Compliance in Vietnam: Key Changes under Decree 70
Effective June 1, 2025, Decree 70/2025/ND-CP will amend and supplement a broad range of provisions under Decree 123/2020/ND-CP, which prescribes the issuance and maintenance of invoices and records. This article outlines key changes specified under the new decree, as well as compliance advisory for regulated firms.
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Vietnam Introduces Tax Department under Decision 381
On February 26, 2025, Vietnam officially terminated its General Department of Taxation and introduced a new model. This article examines the functions, responsibilities, and the new organizational structure of Vietnam's tax system.
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Q&A: Compliance with Vietnam’s Transfer Pricing Rules
The 2024 tax finalization, which ends on March 31, 2025, and the transfer pricing compliance declaration pose significant challenges for businesses engaged in related party transactions to comply with current and newly updated rules. This article addresses the most common questions we encounter when supporting our clients navigating Vietnam’s transfer pricing regulations.
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Related Party Transactions in Vietnam: Key Provisions Under Decree 20
Stay compliant with Vietnam’s latest regulations on related party transactions. Explore key provisions of Decree 20 and its impact on transfer pricing, disclosure requirements, and tax compliance.
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La nuova legge sull’IVA del Vietnam: principali linee guida per la conformità
Vediamo quali sono le implicazioni della nuova legge vietnamita sull’imposta sul valore aggiunto (IVA) che entrerà in vigore il 1° luglio 2025 e introduce modifiche significative alle normative IVA del Paese.
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How Vietnam Will Implement the Global Minimum Tax: Draft Decree Guiding Resolution 107
We discuss the Vietnam draft decree outlining the implementation of Resolution 107 and the Global Minimum Tax (GMT) under GloBE rules, introducing tax administration requirements and CIT measures to combat tax avoidance by MNCs.
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越南2025年环境保护税政策解读
2024年12月，越南国会常务委员会通过第60/2024/UBTVQH15号决议，将汽油、油品及润滑油的环境保护税减免政策延续至2025年12月31日，旨在支持新冠疫情后的经济复苏进程。该项税收优惠政策原定于2025年1月1日终止，现通过法定程序获得延期执行
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Understanding the Updates to Vietnam’s Tax Codes in 2025
Effective February 6, 2025, Circular 86/2024/TT-BTC will replace Circular 105/2020/TT-BTC, which previously governed tax registration procedures in Vietnam.
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Vietnam’s Personal Tax Code: Key Changes under Circular 86
Circular 86 will be implemented in two phases: the first phase, effective February 6, 2025, enforces all provisions except for the use of citizen ID numbers in tax-related functions. In the second phase, starting July 1, 2025, ID numbers will officially replace tax codes.
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Evitare i rischi di PE in Vietnam: le migliori pratiche per gli uffici di rappresentanza esteri
Per evitare di attivare lo status di Stabile Organizzazione (o Permanent Establishment – “PE”), gli investitori devono comprendere a fondo il quadro normativo del Paese che disciplina gli uffici di rappresentanza (o Representative Office – “RO”) e le PE. Ciò garantisce la conformità, riduce al minimo la responsabilità fiscale e riduce i rischi legali.